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Institut for Business Humaniora og Jura
- CBS Law
Johannes Martinus Lammers (preferred name: Jeroen Lammers)
Education: Master’s degree in Tax Law (LLM) (2000)
Own company: Dr2 Consultants Copenhagen ApS
Teaches the following courses:
Selskabsskatteret
Skatteret 1
Skatteret 2
Taxation of International Corporate Groups
Publications
Lammers, J., Less is More - Can Developing Countries Gain Tax Revenue by Giving up Taxing Rights? Copenhagen Business School, CBS LAW Research Paper No. 20-16, 7 August 2020. Available at SSRN: https://ssrn.com/abstract=3669117
Lammers, J., OECD Unified Approach Leaves Market Jurisdictions out in the Cold, Tax Notes International 2020, Vol. 97 (2), pp. 171-180, 13 January 2020
Lammers, J., Issues with the OECD concept of User Participation and a More Pragmatic Solution to Tax Rent Seeking, Tax Notes International 2019, Vol. 96 (7), pp 611-622, 18 November 2019
Lammers, J., Nationale CO2-heffing: Dood in de Pot, Weekblad voor Fiscaal Recht, WFR2019/33, Wolters Kluwer, Deventer, 12 February 2019
Lammers, J., How Much Weight Does 1 Trillion Carry? Assessing Data on Tax Planning, Avoidance and Evasion, Tax Notes International 2014, Vol. 73 (13), pp 1193-1200, 31 March 2014
Lammers, J., Wat willen DGA’s nu eigenlijk?, Weekblad voor Fiscaal Recht, WFR 2009/601, Wolters Kluwer, Deventer, 14 May 2009
Lammers, J. & Nikken, R., De Levensloopregeling; Waarheen, Waarvoor, Weekblad voor Fiscaal Recht, WFR 2007/389, Wolters Kluwer, Deventer, 19 April 2007